3. The Kemper Trust is required to distribute $30,000 annually to each of its two income beneficiaries, Kim and Karen. if the trust income is insufficient to pay these invade corpus t anounts, either from income for from corpus. For the current year the trust has taxable interest income amounts, the trustee can o the extent necessary. The trustee also has the discretion to pay out additional of S160,000 and DNI of $160,000. The trust distributes $30,000 to Kim and S150,000 to Karen What is DNI after the required distribution? a. b. What amount of the $30,000 is taxable to Kim? c. What amount of the $150,000 is taxable to Karen